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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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CTSA: Revenue determination: when of no effect

If the company shows that:

  • it has no accounting period that ended in or at the end of the period specified in the notice to deliver,




  • it has delivered a return for the accounting period (or each accounting period, if there is more than one) that so ended,




  • no return is yet due for any such period,

the Revenue determination is of no effect and it should be discharged.

Note: COTAX will not automatically discharge a Revenue determination that is notsuperseded by an SA. You must identify the situation and do that yourself. See subjectStranded Revenue determinations’ in the On-line Company Tax Manual (COM), in theAssessing’ business area.